THE POTENTIAL AND DIRECTION FOR TOURISM DEVELOPMENT AFTER COVID-19 IN VIETNAM

Tourism is a well-known economic sector that plays an important role in the economic, political, and social development, as well as the protection of natural resources and the environment. Tourism development will contribute to monetary restructuring, bring in national budget revenue, attract investment capital, and export local goods, all of which will have an impact on the development of related monetary sectors

Croatian Tourism Sector and Crisis Management

Tourism is an extremely important economic sector for the Republic of Croatia and an important component of certain economic and social activities, such as transport and business of travel agencies, trade, catering, agriculture, and numerous service activities. Many Croatian citizens are directly, indirectly, or partially employed in the said sectors. Many depend on it – from individuals, through various business entities and tourist destinations, to the state itself which generates almost 20 percent of the annual state budget revenue from tourism. Given the multilevel and multifunctional importance of tourism, it is important to research how it is organized for emergencies that can cause significant disruptions in the operation and revenue generation. The goal of this paper is to analyze how and how successfully the tourism sector coped with the COVID-19 pandemic and the resulting crisis, what crisis management mechanisms were developed and how they were used during 2020.

Personnel Aspect in Ensuring the Judicial Activity Organization: Problems and Prospects

The reform of the judicial system of the Russian Federation has been going on for over 20 years. Every year the country faces new economic realities and is forced to respond to emerging difficulties. The paper focuses on the insufficient level of remuneration of employees of the court apparatus (court officials), analyzes the causes of this problem, and provides a calculation based on open statistical data. The author puts forward proposals for finding additional sources of budget revenue, focuses on the problems of functioning of the institution of state fees and ways to eliminate them. As a way to solve the problem, a draft of amendments to tax legislation has been developed. The proposed initiative can be used as a compensatory argument for additional financing of the Russian judicial system. Raising the minimum and maximum thresholds for state duties is an inevitable reform due to the growing burden on the judicial system and the impact of inflationary processes. The judicial community should draw the attention of the executive branch of government to problems and possible ways of solving them.

Current situation and solutions to accelerate the implementation of gas projects in Vietnam to effectively exploit domestic resources

Ensuring the implementation progress of Vietnam's major gas projects (Block B, Ca Voi Xanh and Ken Bau) with early gas flow to the shore not only provides gas for power projects on time in accordance with the draft National Power Development Master Plan for the 2021 - 2030 period, with a vision to 2045 (draft Power Master Plan VIII), but also maintains the momentum of economic growth and increase revenues for the State budget. Vietnam needs solutions to accelerate the progress of projects to bring gas to shore to ensure energy security (meeting the increasing domestic gas demand), and to convert gas resources into national budget in the trend of energy transition and efficiency of investment capital (for projects having state-owned enterprise’s capital). The article analyses the fluctuation of State budget revenue when gas projects are slow to be put into operation, compares the national benefits of gas extraction projects with LNG import, and thereby recommends solutions to put gas projects into early operation.

Prospects for decentralization in Ukraine: the experience of Poland

This article is an overview of local government reform processes in Ukraine. We focus on two key issues - the current state of decentralization and the problems of its further implementation. It is necessary to ensure a decentralization process that includes legislation, organization and society at the same time. We paid special attention to the process of creation of amalgamated territorial communities and highlighted its advantages and future risks. We also analysed such issues as local budget revenue in the context of decentralization of financial resources, problems of creating the financial base of local communities. Finally, the regional features of the association of territorial communities and problems with shaping the basic level of local self-government in Ukraine were analysed.

ASSESSMENT OF REGIONAL BUDGET REVENUE GENERATION AND WAYS OF ITS GROWTH

The reasons for the constant attention to the problems of developing budgets at various levels are well known and understandable, since the budget is the basis of state, regional and local finance, it is the form of formation and spending of the cash fund intended for the financial provision of tasks and functions of state importance and local self-government. The relevance of the topic of the formation of regional budget revenues consists in the fact that such a budget is the main instrument aimed at regulating and stimulating the regional economy. Regional budget revenues are channeled to ensure economic, social and political development, it is therefore important to increase regional budget revenues. The purpose of the study is to identify the sources of the regional budget revenues. Methods of statistical analysis were used to reveal the research topic. The article analyzes the own incomes of the consolidated budget of the Chuvash Republic. Improving the efficiency of tax administration has a positive effect on the growth of the regional budget's own revenues. The article analyzes the dynamics and structure of regional budget revenues, provides actual data on budget revenues of the Chuvash Republic for several years. At the regional level, the generation of income has a number of problems associated with limited legal nature, as well as with the lack of own income to cover budget expenditures.

ANALISIS INTEGRASI DAN KOORDINASI TERHADAP IMPLEMENTASI REFOCUSING ANGGARAN DALAM PENANGANAN COVID 19

ABSTRAKPermasalahan dalam penelitian ini, Pemerintah Provinsi Banten dihadapkan pada kondisi perekonomian daerah yang lesu akibat pandemi Covid-19 sehingga diperlukan skema pengaturan kebijakan anggaran daerah, mulai dari pengaturan pendapatan daerah, belanja daerah, hingga penetapan anggaran belanja daerah. Pengaturan pembiayaan daerah. Berdasarkan Surat Edaran Menteri Keuangan dan Menteri Dalam Negeri, Pemerintah Daerah berkewajiban membuat mekanisme penetapan Anggaran Pendapatan dan Belanja Daerah melalui refocusing dan realokasi anggaran. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kebijakan penganggaran daerah dalam studi kasus pandemi Covid-19 pada Pemerintah Daerah Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunakan Purposive Sampling. Hasil penelitian menunjukkan kebijakan pengelolaan APBD pada masa pandemi Covid-19 di Pemerintah Provinsi Banten bahwa, Pemerintah Provinsi Banten telah menjalankan pengelolaan anggaran sesuai dengan arahan dan kebijakan yang telah ditetapkan oleh Pemerintah Provinsi Banten. pemerintah pusat melalui mekanisme refocusing dan realokasi anggaran pendapatan, belanja, dan pembiayaan daerah secara tepat. ABSTRACTThe problem in this research, the Provincial Government of Banten faced on the condition of the regional economy sluggish due to pandemic Covid-19 so it requires a scheme of setting budgetary policy of regions, ranging from setting regional revenue, regional expenditure, up to the setting of local financing. According to the Circular Letter of the Minister of Finance and Minister of internal Affairs, Local Government is obliged to make the mechanism of setting the Budget Revenue and Expenditure through refocusing and reallocation of the budget. The purpose of this study is to determine how the policy of local budgeting in the pandemic Covid-19 study case on Local Government of Banten Province. The method used in this research is descriptive qualitative using Purposive Sampling. The results showed the policy of the management of the regional budget in the pandemic Covid-19 at the Provincial Government of Banten that, the Provincial Government of Banten has been running a budget management in accordance with the directives and policies that have been set by the central government through the mechanism of refocusing and reallocation of the budget revenue, expenditure, and financing the area appropriately.

Principles of Tax Competition in the Field of Budget Revenue Administration: Concept, Types and Methodology

The article examines the institute of principles of tax competition in the administration of budget revenues of the budget system of the Russian Federation. The article considers the issues of the essence of the term “principles of tax competition in the field of budget revenue administration”, its content, and the correlation of the existing principles in the legislation of the Russian Federation: the BC of the Russian Federation, the Tax Code of the Russian Federation, on competition in the Russian Federation. Based on the analysis of the definitions available in science and legislation of the Russian Federation, the author proposes the concept of the term “principles of tax competition in the administration of budget revenues” and their division into two groups: general (general legal) and special (industry). Based on the proposed principles, the factors influencing tax competition in the administration of budget revenues of the budget system of the Russian Federation are identified.